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Abstract(s)
Um dos argumentos que explica a relevância da investigação em história da contabilidade é a ideia de que para compreender na plenitude a realidade atual é necessário conhecer e compreender o passado. História da contabilidade é o estudo da evolução do pensamento contabilístico, da evolução das práticas, das realidades sociais e organizacionais em que a contabilidade aconteceu e a sua interação com o contexto em que opera.
No nosso país, a investigação em história da contabilidade, em particular a Contabilidade de Gestão, ainda tem um longo caminho a percorrer. Este estudo procura contribuir para um melhor conhecimento da história, da evolução e das mudanças ocorridas nas práticas de Contabilidade de Gestão em Portugal durante a segunda metade do século XX até aos nossos dias.
Através dum estudo de caso numa Administração Portuária do norte de Portugal procuramos perceber quais, como e porquê foram adotados determinados modelos de Contabilidade de Gestão. As fontes utilizadas são muito diversas e incluem arquivos, entrevistas, observações diretas e diário de bordo.
Os resultados indicam que a unidade de análise foi pioneira no setor de atividade ao implementar, em 1953, um sistema de Contabilidade de Custos baseado no método das secções homogéneas. Duas das mudanças que ocorreram posteriormente estão associadas a pressões da envolvente transacional e contextual e outra está associada sobretudo a fatores internos.
Este estudo representa um pequeno contributo para o grande livro da História da Contabilidade de Gestão, que ainda está por escrever. Além disso, a análise analítica dos acontecimentos contribui para o conhecimento dos fatores que influenciam as decisões de implementação (decisões de investimento em) de modelo de Contabilidade de Gestão nas organizações.
One of the arguments that explains the relevance of research in accounting history is the idea that in order to comprehend the present reality, it is necessary to know and understand the past. Accounting history is the study of the evolution of accounting thinking, the evolution of practices, the social and organizational realities in which accounting took place and their interaction with the context in which it operates. In our country, research into accounting history, in particular Accounting Management, still has a long way to go. This study seeks to contribute to a better knowledge of the history, evolution and changes that occurred in the accounting practices of Management in Portugal during the second half of the twentieth century to the present day. Through the case study in the Port Administration of the north of Portugal we try to understand which, how and why certain Management Accounting models were adopted. The sources used are very diverse and include files, interviews, direct observations and logbook. The results indicate that the unit of analysis was a pioneer in the sector of activity when implementing, in 1953, a system of Cost Accounting based on the method of the homogeneous sections. Two of the changes that occurred later are associated with pressures from the transactional and contextual environment and another is associated mainly with internal factors. This study represents a small contribution to the great book of the History of Management Accounting, which has yet to be written. In addition, the analytical analysis of events contributes to the knowledge of the factors that influence the implementation decisions (investment decisions in) of management accounting model in organizations.
One of the arguments that explains the relevance of research in accounting history is the idea that in order to comprehend the present reality, it is necessary to know and understand the past. Accounting history is the study of the evolution of accounting thinking, the evolution of practices, the social and organizational realities in which accounting took place and their interaction with the context in which it operates. In our country, research into accounting history, in particular Accounting Management, still has a long way to go. This study seeks to contribute to a better knowledge of the history, evolution and changes that occurred in the accounting practices of Management in Portugal during the second half of the twentieth century to the present day. Through the case study in the Port Administration of the north of Portugal we try to understand which, how and why certain Management Accounting models were adopted. The sources used are very diverse and include files, interviews, direct observations and logbook. The results indicate that the unit of analysis was a pioneer in the sector of activity when implementing, in 1953, a system of Cost Accounting based on the method of the homogeneous sections. Two of the changes that occurred later are associated with pressures from the transactional and contextual environment and another is associated mainly with internal factors. This study represents a small contribution to the great book of the History of Management Accounting, which has yet to be written. In addition, the analytical analysis of events contributes to the knowledge of the factors that influence the implementation decisions (investment decisions in) of management accounting model in organizations.
Description
Esta versão contém as críticas e sugestões dos elementos do júri.
Keywords
História da contabilidade Contabilidade de gestão Estudo de caso Portugal Administração portuária History of accounting Management accounting Port administration Case study